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Description
The EU sets a slightly lower minimum excise duty of 0.33 per liter ($1.48 per gallon) on diesel.[39] Excise tax rates for diesel fuel are lower than the rates for gasoline in all OECD countries except Australia, Belgium, and the United Kingdom where the rates are the same, and in Switzerland and the United States where the tax rate for diesel exceeds the rate for gasoline

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doi: 10.1016/j.jep.2012.09.053 89 SaundersB.SimJ.KingstoneT.BakerS.WaterfieldJ.BartlamB.et al
